{"code":"RTC","codeName":"Revenue and Taxation Code","section":"107.10","citation":"Rev. & Tax. Code, § 107.10","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 1. GENERAL PROVISIONS [101. - 198.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1"},{"name":"CHAPTER 1. Construction [101. - 136.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1/chapter-1"}],"history":"Added by Stats. 2023, Ch. 785, Sec. 1.   (SB 734)   Effective October 11, 2023.","effective":"2023-10-11","html":"<p>For purposes of paragraph (1) of subdivision (a) of Section <a href=\"/rtc/107\">107</a>, there is no independent possession or use of land or improvements if that possession or use is a tenancy in a residential unit of a publicly owned housing project by a low-income household, as defined by Section <a href=\"/hsc/50079.5\">50079.5</a> of the Health and Safety Code, rented at affordable rents as described in Section <a href=\"/hsc/50053\">50053</a> of the Health and Safety Code.</p>","text":"For purposes of paragraph (1) of subdivision (a) of Section 107, there is no independent possession or use of land or improvements if that possession or use is a tenancy in a residential unit of a publicly owned housing project by a low-income household, as defined by Section 50079.5 of the Health and Safety Code, rented at affordable rents as described in Section 50053 of the Health and Safety Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/construction-107-10","source":"California Legislative Information bulk export (pubinfo)"}